Özet:

When called the national accounting system in Turkey it is possible to talk about three basic regulations. These are General Communique on Accounting System Application, Turkish Accounting Standards and Financial Reporting Standards and Financial Reporting Standard for Large and Medium Size Enterprises which has been implemented since 01.01.2018. The aim of all these regulations is to provide accurate, comprehensible, tailored and comparable financial reports. In this context, the sections that guide the relevant regulations and form the heart, are the sections in which a conceptual framework is drawn and contains the principles of the financial statements. Thro this study, the General Communiqué on Accounting Practices, Turkish Accounting/Financial Reporting Standards and Financial Reporting Standards for Large and Medium-Size Enterprises have been compared and analyzed of differences and similarities have been revealed.